EIN: 956005030
UEI: VLGSYJVFJ4M7
Audited by: Clifton Larson Allen LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 29, 2026 (111 days from today).
What is a management decision? →The City’s payroll system allocated vacation hours across various programs and needed further reconciliation to identify eligible costs per employee timesheets. Questioned Costs: None. Context: All vacation hours not directly identified in the employees timesheet are charged based on payroll systems preset allocations. Cause: When the employees are on vacation and time is not directly identified in the employees timesheet, the payroll system defaults to a preset allocation. Effect: Payroll costs charged to the program were greater than amounts supported by the documentation.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnership Program Assistance Listing Number: 14.239 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.430(g), Standards for Documentation of Personnel Expenses, states: (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vi) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: The City’s payroll system allocated vacation hours across various programs and needed further reconciliation to identify eligible costs per employee timesheets. Questioned Costs: None. Context: All vacation hours not directly identified in the employees timesheet are charged based on payroll systems preset allocations. Cause: When the employees are on vacation and time is not directly identified in the employees timesheet, the payroll system defaults to a preset allocation. Effect: Payroll costs charged to the program were greater than amounts supported by the documentation.
The City is currently implementing measures to ensure the actual hours worked is correctly coded.
2024-003
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
The City’s payroll system allocated uncoded time across various programs and needed further reconciliation to identify eligible costs per employee timesheets.
Show full finding ▾Hide full finding ▴The City’s payroll system allocated uncoded time across various programs and needed further reconciliation to identify eligible costs per employee timesheets.
City staff will reconcile the employee’s time records to ensure accurate reporting.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
Federal Agency: U.S. Department of Treasury CFDA No.: 21.027 Federal Program: Coronavirus State and Local Fiscal Recovery Funds Federal Award Year: 2021 Control Category: Reporting Questioned Costs: $0 Condition The City submitted their Interim Report of Coronavirus State and Local Fiscal Recovery Funds (?CSLFRF?) for the period March 3, 2021 through July 31, 2021. The City reported expenditures of $4,200,298. However, based on changes in the Treasury guidelines, the City subsequently modified the use of the funding adding additional costs of $8,913,547 in costs for the period March 3, 2021 through June 30, 2021. These additional costs were not reported on the Interim Report. Criteria 2 CFR 200.302, Financial Management, states, in part: ??(b) The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the Assistance Listings title and number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient must not be required to establish an accrual accounting system. This recipient may develop accrual data for its reports on the basis of an analysis of the documentation on hand. Similarly, a pass-through entity must not require a subrecipient to establish an accrual accounting system and must allow the subrecipient to develop accrual data for its reports on the basis of an analysis of the documentation on hand. (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation?? Cause The City correctly applied eligible costs through July 31, 2021 and reported the amount in the Interim Report. Because the Treasury Department updated the CSLFRF compliance and reporting guidelines after the Interim Report due date, the City revised its application of the CSLFRF, and included additional eligible costs, resulting in under reporting eligible costs on the Interim Report. Effect The Interim Report, as it is currently stated, doesn?t represent the actual costs that the City used the funding on. Questioned Costs There were no questioned costs. Recommendation We recommend that the City reflect revised cost information on subsequent Project and Expenditure Reports.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury CFDA No.: 21.027 Federal Program: Coronavirus State and Local Fiscal Recovery Funds Federal Award Year: 2021 Control Category: Reporting Questioned Costs: $0 Condition The City submitted their Interim Report of Coronavirus State and Local Fiscal Recovery Funds (?CSLFRF?) for the period March 3, 2021 through July 31, 2021. The City reported expenditures of $4,200,298. However, based on changes in the Treasury guidelines, the City subsequently modified the use of the funding adding additional costs of $8,913,547 in costs for the period March 3, 2021 through June 30, 2021. These additional costs were not reported on the Interim Report. Criteria 2 CFR 200.302, Financial Management, states, in part: ??(b) The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the Assistance Listings title and number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. If a Federal awarding agency requires reporting on an accrual basis from a recipient that maintains its records on other than an accrual basis, the recipient must not be required to establish an accrual accounting system. This recipient may develop accrual data for its reports on the basis of an analysis of the documentation on hand. Similarly, a pass-through entity must not require a subrecipient to establish an accrual accounting system and must allow the subrecipient to develop accrual data for its reports on the basis of an analysis of the documentation on hand. (3) Records that identify adequately the source and application of funds for federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation?? Cause The City correctly applied eligible costs through July 31, 2021 and reported the amount in the Interim Report. Because the Treasury Department updated the CSLFRF compliance and reporting guidelines after the Interim Report due date, the City revised its application of the CSLFRF, and included additional eligible costs, resulting in under reporting eligible costs on the Interim Report. Effect The Interim Report, as it is currently stated, doesn?t represent the actual costs that the City used the funding on. Questioned Costs There were no questioned costs. Recommendation We recommend that the City reflect revised cost information on subsequent Project and Expenditure Reports.
The ARPA Report due January 31, 2022 reflects revised cost information, which includes expenditures reported in the 2021 Annual Comprehensive Financial Report for the fiscal year ended June 30, 2021.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on February 12, 2018 — management decision was due August 12, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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